Clix Pharmacy (CP) is a pharmaceutical company that sells COVID-19 screening kits. The business has a year-end of 31 October. On 18 September 2020, CP ordered and received delivery of 5 000 screening kits from a manufacturer in Wynberg, Cape Town. The costs incurred in the purchase of the screening kits were as follows: Purchase price: R210 per screening kit Packaging costs: A total of R12 000 Delivery to CP premises: A total of R13 100. This amount includes the express (same day delivery) charge of R2 400. Packing staff. 4 Employees were required to offload and sanitize the screening kits from the delivery vehicle. Each employee worked for 3.5 hours and was paid R130 per hour. CP branding stamped on the packaging: R15 per screening kit Advertising costs: R15 per screening kits Which of the following options correctly reflects the cost per screening kit? O A. R245.38 B. R240 C. R230.02 D. R360.02 E. R230.38